Skip to content
ChatProjectCodes

Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2014-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides a safe harbor under which the Internal Revenue Service (the “Service”) will treat indebtedness that is secured by 100 percent of the ownership interest in a disregarded entity holding real property as indebtedness that is secured by real property for purposes of § 108(c)(3)(A) of the Internal Revenue Code.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2014-9
Internal Revenue Bulletin 2014-9

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.